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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Jharkhand High Court · 16 Aug 2025
    Jharkhand High Court Upholds Detention and Penalty on Pet Bottle Scrap Transport: E-Way Bill Discrepancy and Fake Purchase Claims Prove Fatal for Assessee

    Pratik Enterprises vs. Principal Commissioner, CGST and Central Excise

    (2025) TaxCorp(IDT) 11456 (HC-JHARKHAND)

  2. Madras High Court · 16 Aug 2025
    Madras High Court Restores GST Registration of Builder; Accepts Economic Hardship as Valid Cause for Default, Restricts ITC Utilization Pending Departmental Scrutiny

    Guhan Builders And Promoters Pvt. Ltd. vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 11455 (HC-MADRAS)

  3. Delhi High Court · 16 Aug 2025
    Delhi High Court Revives Writ for Joint Probe into GSTIN Misuse Allegations Affecting Both Central and State GST Proceedings

    Gurjant Singh Vs. Assistant Commissioner, State Tax

    (2025) TaxCorp(IDT) 11454 (HC-DELHI)

  4. AAR · 09 Jun 2025
    Maharashtra AAR Upholds GST on Exchange of Development Rights for Free Flats in Redevelopment Projects; Clarifies Valuation, Timing, and Scope of Taxation

    In the matter of Sharda Vastu Nirmitee Private Limited

    (2025) TaxCorp(IDT) 11453 (AAR)

  5. Delhi High Court · 06 Jun 2025
    Delhi High Court Lays Down SOP for Swift Handling of GST Procedural Writs—Mandates Disclosure of Commissionerate Details and Email Communication

    Raj International. Vs. Additional Commissioner, CGST, Delhi West and Ors

    (2025) TaxCorp(IDT) 11452 (HC-DELHI)

  6. AAR · 06 Jun 2025
    Rajasthan AAR Denies GST Exemption on Labour Supply Contract for PMAY Housing Projects Due to Material Involvement and Lack of Proof of Scheme Execution

    In the matter of Build Layer Constructions

    (2025) TaxCorp(IDT) 11451 (AAR)

  7. AAR · 06 Jun 2025
    Rajasthan AAR Clarifies: Rule 86B Exemption Based on Individual Partner’s Income Tax Paid, Not Aggregate of Firm and Partners

    In the matter of Aadinath Agro Industries

    (2025) TaxCorp(IDT) 11450 (AAR)

  8. Delhi High Court · 06 Jun 2025
    Delhi High Court Directs Swift Action on Misuse of PAN for Duplicate GST Registration at Distant Location; Orders Expedited Inquiry by Lucknow Authorities

    Amit Garg vs. Central Board of Indirect Taxes and Customs & ors

    (2025) TaxCorp(IDT) 11449 (HC-DELHI)

  9. Gauhati High Court · 06 Jun 2025
    Gauhati High Court Invalidates GST Demand: Summary DRC-01 Cannot Substitute Proper Show Cause Notice Under Section 73(1)

    Ranjit Dutta vs. The State of Assam and 2 Ors

    (2025) TaxCorp(IDT) 11448 (HC-GAUHATI)

  10. Delhi High Court · 04 Jun 2025
    Delhi High Court Upholds DGGI Show Cause Notice Against Lawyer for Alleged ITC Fraud; No Writ Relief Due to Serious Allegations and Due Process Observed

    Ramesh Kumar Wadhera vs. Deputy Director General of GST Intelligence & Ors.

    (2025) TaxCorp(IDT) 11447 (HC-DELHI)

  11. Delhi High Court · 04 Jun 2025
    Delhi High Court Declines Writ Relief to Manager Accused of Fraudulent ITC Claims, Emphasizes Need for Factual Adjudication and Clean Hands

    Aushta Enterprises vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11446 (HC-DELHI)

  12. AAR · 03 Jun 2025
    Barter of Silver Scrap for Ornaments Held Taxable Supply under GST; Tamil Nadu AAR Clarifies E-Way Bill and RCM Applicability

    In the matter of PSB Traders

    (2025) TaxCorp(IDT) 11445 (AAR)

  13. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Nullifies Penalty Proceedings Under Section 130 UPGST Act for Excess Stock; Directs Recovery Action to Follow Section 73/74 and Orders Refund of Amounts Paid

    Maa Amila Coal Depot vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11444 (HC-ALLAHABAD)

  14. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Quashes Denial of Input Tax Credit to Purchaser for Supplier’s Non-Deposit of GST, Upholds Rights of Diligent Assessee in Bharti Airtel Recharge Coupon Case

    R.T. Infotech. Vs Additional Commissioner Grade 2 And 2 Others

    (2025) TaxCorp(IDT) 11443 (HC-ALLAHABAD)

  15. Delhi High Court · 10 Jun 2025
    Delhi High Court Mandates Disclosure of Supplier Registration Cancellation Orders to Enable Effective ITC Appeal by Assessee

    Nehasach Impex Private Limited Vs. Sales Tax Officer, Class II, Avato

    (2025) TaxCorp(IDT) 11442 (HC-DELHI)

  16. AAR · 10 Jun 2025
    Maharashtra AAR Classifies Onsite Shot Blasting as ‘Job Work’ under SAC 9988, Attracts 12% GST Post Entry (id) Insertion

    In the matter of Amruta Fettlers

    (2025) TaxCorp(IDT) 11441 (AAR)

  17. Madras High Court · 10 Jun 2025
    Madras High Court Sets Aside GST Attachment of Club President's Personal Account, Emphasizes Distinction Between Club and Individual Liability

    M Jaiganesh vs The State Tax Officer

    (2025) TaxCorp(IDT) 11440 (HC-MADRAS)

  18. AAR · 10 Jun 2025
    Maharashtra AAR Confirms GST Applicability on Interest Component in Deferred Annuity Payments for Hybrid Annuity Road Projects

    In the matter of Shenwa Infrastructure Private Limited

    (2025) TaxCorp(IDT) 11439 (AAR)

  19. Delhi High Court · 10 Jun 2025
    Delhi High Court Mandates Expeditious Adjudication of Retrospective GST Registration Cancellation; Assessee Entitled to Seek Re-Inspection

    Alfa Enterprises vs. The Principal Commissioner & Anr.

    (2025) TaxCorp(IDT) 11438 (HC-DELHI)

  20. AAR · 10 Jun 2025
    Maharashtra AAR Confirms ITC Time Limit Under Section 16(4) Applies to Imports: Bill of Entry Treated as Tax Invoice

    In the matter of Adi Enterprises

    (2025) TaxCorp(IDT) 11437 (AAR)

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